Act No. 24 of 1957
21st day of June, 1957
An Act to impose a tax in respect of admission to entertainments and advertisements in the State of Rajasthan
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(1) This Act may be called the Rajasthan Entertainments and Advertisements Tax Act, 1957.
(2) It extends to the whole of the State of Rajasthan.
(3) Sections 1, 3 18 and 19 shall come into force at once and the rest of this Act shall come into force on such date as the State Government may by notification in the Official Gazette, appoint.
The enactments specified in the First Schedule are hereby amended to the extent specified in column 2 thereof and all local authorities within the State levying a tax in respect of admission to entertainments (by whatsoever name called) at the commencement of this section, shall cease to levy such tax from such commencement, notwithstanding that the laws under which they are levying the tax are, unlike the enactments specified in the First Schedule, not suitably amended.
In this Act, unless the subject or context otherwise requires,-
(1) There shall be levied, charged and paid to the State Government on all payments for admission to an entertainment, a tax at such rate not exceeding 100 percent of the payment for admission, as may be notified by the State Government, from time to time, subject to a minimum of five paise in any one case, the amount of tax wherever necessary shall be rounded off to the nearest multiple of five paise, fractions of two and half paise or more being counted as five paise, and less than two and half paise being ignored.
(1A) The entertainment tax as payable under Sub-section (1) shall generally not be less than the amount calculated and arrived at on such percentage of occupancy of the authorized sitting capacity as may be notified by the State Government from time to time.
(4) The entertainment tax shall be levied and paid to the State Government also on every complimentary ticket issued by the proprietor for every entertainment, as if full payment had been made for adm
(1) There shall be charged, levied and paid to the State Government on every advertisement, an advertisement tax at such rate not exceeding the rate specified below as may be notified by the State Government in the official Gazette from time to time :-
(2) The tax shall be paid in the prescribed manner by the proprietor to the State Government.
(1) The proprietor of a cable television network providing cable service shall be liable to pay entertainment tax at such rates not exceeding rupees six hundred per subscriber for every year, as the State Government may, from time to time, notify in the Official Gazette, in this behalf.
(2) Nothing in sub-section (1) shall preclude the State Government from notifying different rates of entertainment tax for entertainment in a household or in different categories of hotels.
(3) Where the subscriber is a hotel or a restaurant, the proprietor may in lieu of payment under sub-section (1), pay a consolidated payment to the State Government on such conditions and in such manner as may be prescribed and at such rate as the State Government may from time to time notify in the Official Gazette and different rates of consolidated payment may be notified for the different categories of hotels.
(1) Subject to other provisions of this Act, the entertainment tax shall be levied in respect of each person admitted on payment and shall be calculated and paid on the number of admission.
(2) The entertainments tax shall be due and recoverable from the proprietor.
(3) The proprietor shall submit such returns relating to payments for admission to an entertainment to such authority, in such manner and within such period as may be prescribed.
(1) Subject to other provisions of this Act, the proprietor shall at such time and in such manner as may be prescribed, forward to the prescribed authority a return stating the total number of advertisements exhibited at a show and shall at the prescribed time pay to the prescribed authority the amount of tax for that show.
(2) The proprietor shall maintain such records in such manner and in such form as may be prescribed.
(1) If the prescribed authority is satisfied that any return submitted under sub-section (3) of section 5 and sub-section (1) of section 5A is correct and complete, it shall assess the proprietor on the basis thereof.
(2) If no return is submitted by the proprietor under sub-section (3) of section 5 and sub-section (1) of section 5A within the period prescribed or if the return submitted by him appears to be incorrect or incomplete, the prescribed authority shall, after making such enquiry as it considers necessary, determine the tax due under all or any of the provisions of sections 4, 4A and 6A and assess the proprietor to the best of its judgment.
Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him.
(3) The assessment made under this section shall subject to any order in appeal or revision
(1) Without prejudice to the provisions of section 5-C, no assessment under section 5-B shall be made after the expiry of twenty four months from the end of relevant assessment month for which assessment has become due; however the Commissioner may, for reasons to be recorded, in a particular case, extend such time limit by a period not exceeding six months:
Provided that the assessments pending on the date of commencement of the Rajasthan Finance Act, 1998 (Act No. 8 of 1998) shall be completed upto March 31st, 1999 or within the period specified above, whichever is later.
(2) Notwithstanding anything contained in sub-section (1) where an assessment is done in consequence of or to give effect to any order of an appellate authority or the Tax Board or the Tribunal or a competent court as the case may be, it shall be completed within two years of the communication of such order to the prescribed authority; however the Commissioner may for reasons to be recorded, in any
If in consequence of definite information which has come into his possession, the prescribed authority discovers that any payment for admission to an entertainment or for exhibition of an advertisement has escaped assessment to tax under any provision of this Act, such authority may, at any time within a period of three years following the close of the financial year to which it pertains and where it pertains to a period preceding the commencement of the Rajasthan Entertainments and Advertisements Tax (Amendment) Act, 1970, within a period of three years from the date of such commencement, send a notice to the proprietor in the prescribed form and after hearing him and making such enquiry as it considers necessary may proceed to reassess and recover the tax payable by him.
(1) Save as otherwise provided by the Act, no person other than a person who has to perform some duty in connection with an entertainment imposed upon him by any law or otherwise shall be admitted for payment to an entertainment where the payment is subject to the entertainments tax, except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not before used) issued by the State Government for the purpose of revenue and denoting that the proper entertainment tax has been paid.
(2) No proprietor shall admit any person to an entertainment without payment for admission thereof or at concessional rates except in accordance with the prescribed conditions.
(3) Notwithstanding anything contained in sub-sections (1) and (2), the State Government may, on the application of the proprietor of any entertainment in respect of which the entertainment tax is payable under this Act, allow such proprietor, on such conditions, as may be prescribed,-
(1) In addition to the entertainment tax payable under section 4, there shall be levied, charged and paid to the State Government, as from such date as the State Government may, by notification in the Official Gazette, appoint in this behalf, an additional entertainments tax at such rate, not exceeding two rupees for every one hundred seats or part thereof, as may be specified in the said notification:
Provided that every such notification shall be laid before the House of the State Legislature at the Session thereof next following and shall be liable to be rescinded or modified by a resolution of that house, and the recision or modification so made, shall be deemed to have come into force upon its publication by notification in the Official Gazette.
(2) The additional tax mentioned in sub-section (1) shall be payable by the proprietor of an entertainment in respect of each show, exhibition or performance.
(1) The entertainments tax shall not be levied where the State Government is satisfied,-
Upon being satisfied that the whole of the net proceeds of an entertainment are devoted to philanthropic, religious or charitable purposes and that in calculating the net proceeds not more than twenty-five per cent of the gross proceeds have been deducted on account of the expenses of the entertainment, the State Government may repay to the proprietor the amount of the entertainment tax, if any, paid in respect of the entertainment.
(1) Without prejudice to other provisions of this Act, where any amount of the tax or penalty or interest or any other sum payable under the provisions of this Act is not paid in accordance with the provisions of this Act or the rules made or notifications issued thereunder, it shall be recoverable as arrears of land revenue.
(2) Notwithstanding anything contained in sub-section (1), the provisions of special mode of recovery under section 53 of the Sales Tax Act shall mutatis mutandis apply in the case of recovery of tax including penalty and interest or any other sum due under this Act.
(a) If the amount of any tax payable under sections 4, 4A or 6A is not paid in the manner provided in section 5 or 5A within the period allowed; or
(b) if the amount specified in any notice of demand whether for tax or penalty or interest is not paid within the period specified in such notice or in the absence of such specifications within 30 days from the date of service of such notice; the proprietor shall be liable to pay simple interest on such amount at one and half per cent month from the day commencing after the end of the said period for a period of three months and at two percent per month thereafter during the time he continues to make default in such payment.
Provided that where, as a result of any order by competent authority under this Act, the amount on which interest was payable under this section has been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded.
The prescribed authority may, subject to such conditions and restrictions as may be prescribed, in respect of a particular proprietor, for reasons to be recorded, extend the date of payment of any demand under this Act and allow the proprietor to pay the same in installments.
(1) Notwithstanding anything contained in this Act, the Commissioner may on an application made in this behalf by a proprietor and after having conducted such enquiry as he deems necessary and after recording his reasons for so doing reduce or waive, the amount of interest or penalty or both payable by the said proprietor under this Act, if he is satisfied that-
(2) Every order made under this section shall be final and shall not be called into question before any civil court or any other authority.
(1) Notwithstanding anything contained in any law for the time being in force, a ticket for admission to an entertainment shall not be resold for profit by the holder thereof.
(2) Whoever resells any ticket for admission in contravention of the provisions of sub-section (1) shall, on conviction before a Magistrate, be liable to pay fine which may extend to two hundred rupees.
(3) (a) The proprietor of an entertainment or any person employed by him in any place of entertainment, who admits any person to any place of entertainment in contravention of the provisions of the sub-section (1) or sub-section (2) of section 6, or
(b) The proprietor of an entertainment who-
(1) No person liable to pay entertainments tax shall enter or obtain admission to an entertainment without payment of the tax leviable under section 4.
(2) Any person who enters or obtains admission to an entertainment in contravention of the provisions of sub-section (1) shall, on conviction before a Magistrate be liable to pay a fine not exceeding two hundred rupees and shall in addition be liable to pay the tax which would have been paid by him.
Provided that no court shall take cognizance of any offence under this sub-section except with the previous sanction of the prescribed authority.
Where the proprietor of a cable television network providing cable service, contravenes provisions of this Act or the rules made thereunder or fails to comply with any order or direction issued in accordance with the provisions of this Act or the rules made thereunder, shall on conviction, be punishable with a fine not exceeding two thousand rupees.
(1) Notwithstanding anything contained in any other law and without prejudice to the provisions of section 10, the District Magistrate shall not renew any license unless the proprietor of an entertainment furnishes a certificate of clearance of tax issued by the Commercial Taxes Officer in the prescribed form or may by order revoke or suspend any license for an entertainment granted under any law for the time being in force, if the proprietor of such entertainment is convicted of an offence under this Act.
(2) The order of the District Magistrate under sub-section (1) shall be served on the proprietor
(3) The proprietor aggrieved by an order made under sub-section (1) by the District Magistrate may, within sixty da
(1) The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence punishable under section 10A or sub-section (4) of section 13, by way of composition of such offence, a sum of money not exceeding Rs. 500/-.
(2) On payment of such sum of money to the prescribed authority, the accused person shall be discharged and no further proceedings shall be taken against such person in respect of such offence.
(1) Any officer authorized by the State Government in this behalf may enter any place of entertainment while the entertainment is proceeding or any place ordinarily used as a place of entertainment at any reasonable time for the purpose of seeing whether the provisions of this Act or of any rules made thereunder are being complied with.
(1A) Every officer so authorized may also enter any place where the tickets for admission to an entertainment or counterfoils thereof or stamps are kept or any accounts, registers or other documents relating to an entertainment or advertisement are kept or maintained, and may search at all reasonable times any such place or office or any box or receptacle in which any such tickets, counterfoils, stamps, accounts, registers or other documents are kept and may inspect such tickets, counterfoils, stamps, accounts, registers or other documents, if he has reason to suspect that attempt is being, or has been, made to evade payment of any tax, and h
(1) An appeal against any order passed under sections 5B, 5C, 10 (3) or under rule 15 of the Rajasthan Entertainments and Advertisement Tax Rules, 1957 shall be to the appellate authority.
(2) The appeal shall be presented in the manner prescribed, within sixty days of the date on which the order sought to be appealed against or notice of demand, as the case may be, is served on the proprietor or the person concerned, however the appellate authority may condone the delay if it is satisfied that the appellant has sufficient cause for not preferring the appeal within the said period.
(3) No appeal under this section shall be entertained unless it is accompanied by a satisfactory proof of the payment of tax or other sum admitted by the appellant to be due from him or of such installment thereof as might have become payable or twenty percent of the tax or other amount assessed, whichever is higher, but the appellate authority may, for reasons to be recorded, waive or rela
(1) An appeal shall lie to the Tax Board against any order passed by appellate authority.
(2) Any proprietor aggrieved by any order passed by an appellate authority may file an appeal within ninety days of the date on which the order sought to be appealed against is communicated to him in writing.
(3) The Commissioner or any officer authorized by him, in this behalf, if objects to any order referred to in sub-section (1), may direct the concerned prescribed authority to file an appeal to the Tax Board and such authority shall file such appeal under his signature within one hundred and eighty days of the date on which the order sought to be appealed against is communicated in writing to the Commissioner.
(4) The Tax Board may admit an appeal after the expiry of the limitation specified in sub-section (2) and (3) if it is satisfied that there was sufficient cause for not presenting the same within limitation.
(5) An appeal under this section shall be heard
(1) Any proprietor aggrieved by an order made by the Tax Board may, within ninety days from the date of communication of such order apply to the Tribunal in the prescribed form accompanied by prescribed fee, for revision of such order on the ground that the case involves a question of law.
(2) The Commissioner may; if he feels aggrieved by any order made by the Tax Board, direct the concerned prescribed authority to apply to the Tribunal for revision of such order on the ground that the case involves a question of law, and such authority shall make the application to the Tribunal within one hundred and eighty days of the date on which the order sought to be revised is communicated in writing to the Commissioner.
(3) The application for revision under sub-section (1) or sub-section (2) shall precisely state the question of law involved in the case, and it shall be within the competence of the Tribunal to formulate the question of law in any form or to allow any other q
(1) The Commissioner may call for and examine the record of any proceeding of a prescribed authority under this Act, and if he considers that any order passed there in by a prescribed authority, against which no appeal has been preferred before the appellate authority, is erroneous or is prejudicial to the interest of the State revenue, he may, after making or causing to be made such enquiry as he considers necessary and after giving to the proprietor a reasonable opportunity of being heard, pass such order as the circumstances of the case justify.
(2) No order or direction under sub-section (1) shall be passed or issued by the Commissioner if a period of five years has already elapsed from the date on which the order sought to be revised was passed.
Explanation.-In computing the period of limitation for the purpose of this sub-section, only period during which any proceeding under this section was stayed by an order of any competent authority or court shall be exclud
(1) With a view to rectify any mistake apparent from the record, any officer appointed or any authority constituted under the Act or the rules made thereunder may amend suo motu or otherwise any order passed by him.
Explanation.-A mistake apparent from the record shall include an order which was valid when it was made and is subsequently rendered invalid by an amendment of the law having retrospective operation or by a judgment of the Supreme Court, Rajasthan High Court, Tribunal or Tax Board.
(2) No rectification under this section shall be made after the expiry of four years from the date of the order sought to be rectified.
(3) No order of rectification which has the effect of increasing the liability of a proprietor in any way, shall be made without affording him an opportunity of being heard.
(1) From the proceeds of the tax collected under this Act every year, there shall be paid to each local authority which was in receipt of an income from a tax levied by it in respect of admission to entertainment under any enactment amended by section 2 during any part of the three years preceding the commencement of that section, such sum as may be determined under sub-section (2) which shall not be less than a sum equivalent to the average net annual income derived by such local authority during these three years from the tax so levied.
(2) The State Government shall determine the sums which should be paid to local authorities under sub-section (1) and such determination shall be final.
(1) No suit, prosecution or other proceeding shall lie against any officer or servant of the State Government for any act done or purporting to be done under this Act without the previous sanction of the State Government.
(2) No officer or servant of the State Government shall be liable in respect of any such act in any civil or criminal proceeding, if the act was so done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.
No suit shall be instituted against the State Government and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the State Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of.
If any local authority has been authorized under section 19 of this Act to collect the entertainments tax on behalf of the State Government, the provisions of sections 15 and 16 shall apply in regard to the officers and servants of such authority in the same manner, as they apply in regard to the officers and servants of the State Government.
(1) The State Government may make rules, consistent with this Act, for securing the payment of the entertainments tax and advertisements tax and generally for carrying out the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules.-
(1) The State Government may, by notification in the official Gazette, delegate all or any of its powers under this Act, except those conferred upon it by sub-section (1) of section 4 or sub-section (2) of section 7 or section 18 or this section to any person, officer or authority including a local authority.
(2) The exercise of any powers delegated under sub-section (1) shall be subject to such restrictions, limitations and conditions, if any, as may be laid down by the State Government and shall also be subject to the control of and revision by the State Government.
(1) Notwithstanding anything contained in this Act, every panchayat Samiti constituted for a block under the Rajasthan Panchayati Raj Act, 1994, (Act No. 13 of 1994) shall, as from a date notified by the State Government in this behalf (hereinafter referred to as the appointed date), collect within the block, the tax under this Act and for the purposes of such collection-
Provided that sections 14, 17 and 19 of this Act shall not so apply;
The enactments specified in the Second Schedule and all corresponding laws in force in any part of the State, together with all laws amending such enactments or laws shall, upon the coming in the force of this section, stand repealed :
Provided that any tax levied under the authority of any such enactment or law shall continue to be levied by and paid to the State Government, until a new order under section 4 is made, as if such enactment or law had not been repealed.
The provisions of the Rajasthan General Clauses Act, 1955 (Rajasthan Act 8 of 1955) in force in the pre-reorganization State of Rajasthan shall, as far as may be apply mutatis mutandis to this Act.
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